Recovery of amount paid by tenant
43.—(1)  Where —
(a)any amount payable under a lease agreement for a prescribed property between a tenant and the tenant’s landlord in a PTO chain of the prescribed property is waived under section 19H(1) of the Act prior to the making of the first amendment regulations; but
[S 193/2021 wef 01/04/2021]
(b)by reason of regulations 11 and 12 of the first amendment regulations being deemed to have come into operation on 31 July 2020, the tenant is entitled under section 19H(1) of the Act to the waiver of an amount that is greater than the amount mentioned in sub-paragraph (a),
section 19H(2)(b), (c) and (d) of the Act applies in relation to the difference between the amounts mentioned in sub-paragraphs (a) and (b) as it applies to the deductible amount mentioned in section 19H(2)(b) of the Act.
[S 193/2021 wef 01/04/2021]
(2)  Where —
(a)any amount payable under a lease agreement for a prescribed property between a tenant and the tenant’s landlord in a PTO chain of the prescribed property is waived under section 19J(1) of the Act prior to the making of the first amendment regulations; but
[S 193/2021 wef 01/04/2021]
(b)by reason of regulations 5, 11(b) and (c), 12(b) and (c), 13 and 14 of the first amendment regulations being deemed to have come into operation on 31 July 2020, the tenant is entitled under section 19J(1) of the Act to the waiver of an amount that is greater than the amount mentioned in sub-paragraph (a),
section 19J(2)(b), (c) and (d) of the Act applies in relation to the difference between the amounts mentioned in sub-paragraphs (a) and (b) as it applies to the deductible amount mentioned in section 19J(2)(b) of the Act.
[S 835/2020 wef 30/09/2020]
[S 193/2021 wef 01/04/2021]
(3)  Where —
(a)any amount payable under a lease agreement for a prescribed property between a tenant and the tenant’s landlord in a PTO chain of the prescribed property is waived under section 19J(1) of the Act prior to the making of the second amendment regulations; but
(b)by reason of regulations 9 and 10 of the second amendment regulations being deemed to have come into operation on 31 July 2020, the tenant is entitled under section 19J(1) of the Act to the waiver of an amount that is greater than the amount mentioned in sub-paragraph (a),
section 19J(2)(b), (c) and (d) of the Act applies in relation to the difference between the amounts mentioned in sub-paragraphs (a) and (b) as it applies to the deductible amount mentioned in section 19J(2)(b) of the Act.
[S 193/2021 wef 01/04/2021]